Link and Motivation Inc. logo

Link and Motivation Inc.

2170.T

JPXIndustrialsConsulting Services

Latest quote

¥680

−¥24.00 · -3.41%

Aug 24, 1:16 PM JST

2170.T company overview

Regular session · JST · Market data may be delayed.

Company profile

Company website

Established in 2000 and based in Tokyo, Japan, Link and Motivation Inc. delivers a wide array of consulting and cloud-based solutions. The company's core offerings include specialized consulting, training programs, and cloud platforms designed to foster employee engagement. Additionally, Link and Motivation Inc. provides services such as corporate identity development, staffing and temporary personnel placement, and support for nascent businesses through venture incubation. The firm also manages educational institutions like career development centers and preparatory schools for academic examinations.

Industry
Consulting Services
Sector
Industrials
Headquarters
JP
CEO
Toshiya Kondo
Listed since
Dec 17, 2007
Employees
1,629

Market position

Day range

Current ¥680

52-week range

Current ¥680

Open
¥710
Previous close
¥704
Volume
467.8K
0.89× average
Average volume
528.03K
Average daily volume
Market cap
73.46B JPY
Beta
0.54
Market reference 1
50-day average
¥592.68
+14.73% above average
200-day average
¥548.38
+24.00% above average

Financials

Financial snapshot

Latest / TTM

Valuation & yield

Enterprise value
59.53B JPY
P/E (TTM)
45.7×
P/B (TTM)
5.92×
P/S (TTM)
1.68×
EV / EBITDA
9.62×
Earnings yield
2.93%
Free cash flow yield
9.32%
Dividend yield
2.41%

Profitability & efficiency

Gross margin
55.21%
Operating margin
13.08%
Net margin
3.76%
Return on equity
11.94%
Return on assets
3.96%
Return on invested capital
8.17%

Financial health

Debt / equity
1.48×
Current ratio
1.25×
Altman Z-score
3.57
Piotroski F-score
5 of 9

Financial statements

Margin trends

Profitability as a percentage of reported revenue.

Gross marginOperating marginNet margin
Gross, operating, and net margin trends60%39%18%-2%Gross margin, FY2021: 46.99%Gross margin, FY2022: 49.02%Gross margin, FY2023: 52.12%Gross margin, FY2024: 53.08%Gross margin, FY2025: 54.44%Operating margin, FY2021: 8.32%Operating margin, FY2022: 10.03%Operating margin, FY2023: 13.47%Operating margin, FY2024: 15.19%Operating margin, FY2025: 13.68%Net margin, FY2021: 2.82%Net margin, FY2022: 6.28%Net margin, FY2023: 8.37%Net margin, FY2024: 9.85%Net margin, FY2025: 3.91%FY2021FY2022FY2023FY2024FY2025
Gross margin FY2021 46.99%. Gross margin FY2022 49.02%. Gross margin FY2023 52.12%. Gross margin FY2024 53.08%. Gross margin FY2025 54.44%. Operating margin FY2021 8.32%. Operating margin FY2022 10.03%. Operating margin FY2023 13.47%. Operating margin FY2024 15.19%. Operating margin FY2025 13.68%. Net margin FY2021 2.82%. Net margin FY2022 6.28%. Net margin FY2023 8.37%. Net margin FY2024 9.85%. Net margin FY2025 3.91%.

Income trends

Revenue

41.52B JPY+10.85%

Operating income

5.68B JPY-0.14%

Net income

1.62B JPY-56.06%
Income trends across reported periods45.58B JPY29.34B JPY13.1B JPY−3.14B JPYRevenue, FY2021: 32.64B JPYRevenue, FY2022: 32.78B JPYRevenue, FY2023: 33.97B JPYRevenue, FY2024: 37.46B JPYRevenue, FY2025: 41.52B JPYOperating income, FY2021: 2.72B JPYOperating income, FY2022: 3.29B JPYOperating income, FY2023: 4.58B JPYOperating income, FY2024: 5.69B JPYOperating income, FY2025: 5.68B JPYNet income, FY2021: 919M JPYNet income, FY2022: 2.06B JPYNet income, FY2023: 2.84B JPYNet income, FY2024: 3.69B JPYNet income, FY2025: 1.62B JPYFY2021FY2022FY2023FY2024FY2025
Revenue FY2021 32.64B JPY. Revenue FY2022 32.78B JPY. Revenue FY2023 33.97B JPY. Revenue FY2024 37.46B JPY. Revenue FY2025 41.52B JPY. Operating income FY2021 2.72B JPY. Operating income FY2022 3.29B JPY. Operating income FY2023 4.58B JPY. Operating income FY2024 5.69B JPY. Operating income FY2025 5.68B JPY. Net income FY2021 919M JPY. Net income FY2022 2.06B JPY. Net income FY2023 2.84B JPY. Net income FY2024 3.69B JPY. Net income FY2025 1.62B JPY.
Metric (JPY)FY2025FY2024FY2023FY2022FY2021
Revenue41.52B JPY37.46B JPY33.97B JPY32.78B JPY32.64B JPY
Cost of goods sold18.92B JPY17.57B JPY16.26B JPY16.71B JPY17.3B JPY
Gross profit22.61B JPY19.88B JPY17.71B JPY16.07B JPY15.34B JPY
Selling, general, and administrative16.93B JPY14.2B JPY13.13B JPY12.78B JPY12.63B JPY
Operating expenses16.93B JPY14.2B JPY13.13B JPY12.78B JPY12.63B JPY
Interest income20M JPY12M JPY6M JPY15M JPY12M JPY
Interest expense149M JPY91M JPY72M JPY146M JPY174M JPY
Depreciation and amortization1.82B JPY1.71B JPY1.69B JPY1.73B JPY2.71B JPY
Operating income5.68B JPY5.69B JPY4.58B JPY3.29B JPY2.72B JPY
Net income1.62B JPY3.69B JPY2.84B JPY2.06B JPY919M JPY

Company facts updated Aug 24, 2026.

Earnings

Latest EPS result
8.96

EPS: actual versus estimate

Recent quarterly results

ActualEstimate
Estimates unavailable
Quarterly EPS actual values compared with estimates12.795.18-2.42-10.03Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26Q2 '26Q3 '26
Q4 2024, reported Nov 13, 2024: actual 7.66, estimate —, surprise —, Comparison unavailable. Q1 2025, reported Feb 11, 2025: actual 11.22, estimate —, surprise —, Comparison unavailable. Q2 2025, reported May 12, 2025: actual 7.01, estimate —, surprise —, Comparison unavailable. Q3 2025, reported Aug 11, 2025: actual 9.88, estimate —, surprise —, Comparison unavailable. Q4 2025, reported Nov 11, 2025: actual 6.53, estimate —, surprise —, Comparison unavailable. Q1 2026, reported Feb 12, 2026: actual -8.46, estimate —, surprise —, Comparison unavailable. Q2 2026, reported May 14, 2026: actual 7.87, estimate —, surprise —, Comparison unavailable. Q3 2026, reported Aug 10, 2026: actual 8.96, estimate —, surprise —, Comparison unavailable.

Revenue: actual versus estimate

Recent quarterly results

ActualEstimate
Quarterly Revenue actual values compared with estimates12.48B11.28B10.09B8.89BQ1 '25BeatQ2 '25MissQ3 '25MissQ4 '25MissQ1 '26BeatQ2 '26BeatQ3 '26BeatQ4 '26Estimate
Q1 2025, reported Feb 11, 2025: actual 10.03B JPY, estimate 9.85B JPY, surprise +1.81%, Beat. Q2 2025, reported May 12, 2025: actual 9.37B JPY, estimate 10.3B JPY, surprise -9.03%, Miss. Q3 2025, reported Aug 11, 2025: actual 10.57B JPY, estimate 11B JPY, surprise -3.94%, Miss. Q4 2025, reported Nov 11, 2025: actual 10.24B JPY, estimate 11B JPY, surprise -6.87%, Miss. Q1 2026, reported Feb 12, 2026: actual 11.34B JPY, estimate 10.56B JPY, surprise +7.37%, Beat. Q2 2026, reported May 14, 2026: actual 10.69B JPY, estimate 10B JPY, surprise +6.88%, Beat. Q3 2026, reported Aug 10, 2026: actual 11.58B JPY, estimate 11.5B JPY, surprise +0.70%, Beat. Q4 2026, reported Nov 12, 2026: actual —, estimate 12B JPY, surprise —, Comparison unavailable.

Corporate actions

Corporate action history

Stock split

Effective Mar 27, 2014

100:1

Stock split

Effective Nov 27, 2013

2:1

Stock split

Effective Apr 25, 2013

2:1

Stock split

Effective Jun 27, 2012

2:1

2170.T peers

ETFs holding 2170.T

Funds reporting this stock among their holdings, ordered by reported position size.

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